International Reciprocal CPA Requirements

Kristen -

CPA Examination Services (CPAES), a NASBA division, administers the Uniform CPA Examination in 31 jurisdictions, including Tennessee. CPAES also administers the International Uniform CPA Qualification Examination (IQEX) to accounting professionals who are members of non-US professional associations that have entered into mutual recognition agreements with the US International Qualifications Appraisal Board (IQAB)

If you currently hold a license issued by one of the entities below, and are interested in applying for reciprocal license in Tennessee, please contact the Board:

  • South African Institute of Chartered Accountants
  • CPA Australia
  • Chartered Accountants Australia and New Zealand (CAANZ)
  • CPA Canada (CPAC)
  • Chartered Accountants Ireland (CAI)
  • Institute of Certified Public Accountants in Ireland (CPA Ireland)
  • Instituto Mexicano de Contadores Publicos (IMCP)
  • Institute of Chartered Accountants of Scotland (ICAS)

You may get an application to sit for the CPA exam in Tennessee by downloading an application from CPA Examination Services web site:

Your education will have to be evaluated by a Foreign Credentials Evaluation Service. You do not have to be a US citizen to sit for the exam in Tennessee.

Contact an agent. Submit a request